From: Beth Robinson
Sent: August 8, 2006
Subject: File No. S7-03-06

SEC Chairman Christopher Cox

Dear SEC Chairman Cox,

I worked for a corporation where the CEO was firing the workers, moving manufacturing and IT jobs overseas but still getting millions and millions in stock options.

Without better disclosure, shareholders, employees and the general public cannot evaluate whether executive pay packages are unjustly enriching executives at shareholder cost or providing fair compensation.

The newly proposed rules will make this crucial information more accessible to shareholders and the public. The new requirements to disclose total compensation figures, pensions and detailed compensation breakdowns will make it clear exactly how much top executives are earning and why.

I believe that CEO pay should be set by independent directors.
Shareholders should be told if directors have potential conflicts of interest, no matter what the amount.


Beth Robinson
452 Bluff Drive
Clarksville, Tennessee 37043